Trends in Base Erosion and Profit Shifting

Adam N. Michel Policymakers across the political spectrum and around the world are concerned about global profit shifting—whereby multinational businesses artificially shift

Tax Policy: Missing in Action

Adam N. Michel Last night, eight Republican presidential hopefuls faced one another on stage to vie for primary voters’ support. The debaters

New Zealand’s Free Market Farming

Chris Edwards With Congress scheduled to reauthorize farm subsidies this fall, lawmakers should consider reform lessons from New Zealand. Facing high budget deficits